On 11 September 2015, Poland's lower chamber of parliament (Sejm) approved the latest draft legislation amending the country's transfer pricing (TP) rules. The legislation makes a number of changes, including new documentation requirements in line with the OECD guidance developed as part of Action 13 of the BEPS Project. The main changes are summarized as follows.
Related Parties
The shareholding threshold for determining if parties are related will be increased from 5% to 25%.
TP Docume…